The audit objective was to assess the effectiveness of the Department of Immigration and Border Protection in delivering high quality interpreting services to its clients.

This report outlines the ANAO’s assessment of the internal controls of major entities, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase  of the financial statement audits of 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.

The objective of this audit was to assess the effectiveness of Finance’s administration of travel entitlements provided to Parliamentarians.

Information on legislation that governs the work of the Auditor-General and the Australian National Audit Office (ANAO).

The Auditor-General responded on 31 July 2025 to correspondence from Senator Andrew Bragg dated 3 July 2025, requesting that the Auditor-General conduct an investigation to examine Housing Australia Future Fund's financial performance to 30 June 2025.

The Auditor-General received further clarification correspondence from Senator Andrew Bragg dated 6 August 2025. The Auditor-General provided a clarification response to Senator Bragg on 17 September 2025.

The Auditor-General responded on 23 April 2020 to correspondence from Senator Katy Gallagher dated 31 March 2020, requesting that the Auditor-General develop an audit program related to the Australian Government’s economic response to COVID-19. 

The audit objective was to assess whether selected entities effectively implemented agreed recommendations from Auditor-General Report No. 25 2019–20 Aboriginal and Torres Strait Islander Participation Targets in Major Procurements.

The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.

The objective of the audit was to examine the effectiveness of Defence’s quarterly performance report as a mechanism to inform senior stakeholders about risks and issues in the delivery of capability to the Australian Defence Force.

The audit objective was to assess the effectiveness of the management of Machinery of Government (MoG) changes by the selected Australian Government entities.

The objective of this audit was to assess the effectiveness of the design of the Growing Regions Program.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s engagement with tax practitioners in achieving efficient and effective taxation and superannuation systems.

The objective of the audit was to assess whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.

The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.

The Auditor-General responded on 26 April 2023 to correspondence from the Hon David Coleman MP dated 29 March 2023 and 12 April 2023, requesting that the Auditor-General conduct a full investigation into the design and administration of Round 6 of the Mobile Black Spot Program.

The Auditor-General responded on 29 October 2019 to correspondence from the Hon Joel Fitzgibbon MP dated 1 October 2019, requesting that the Auditor-General conduct an examination of Federal Government drought funding measures. The Auditor-General provided a follow-up response to the Hon Joel Fitzgibbon MP on 24 July 2020.

The Auditor-General responded on 29 March 2019 to correspondence from Ms Cathy McGowan AO MP dated 5 March 2019, requesting that the Auditor-General investigate the conduct of a range of parties in relation to the announcement of grants under Round 3, Building Better Regions Fund. 

The objective of the audit was to assess the effectiveness of Airservices’ contract management for the OneSKY program.

The objective of the audit was to assess the effectiveness of the Clean Energy Regulator’s crediting and selection of carbon abatement to purchase under the Emissions Reduction Fund.

The objective of this audit was to examine the effectiveness of the design and early implementation of the National Soil Strategy and the supporting National Soil Action Plan.

The objective of the audit was to assess the effectiveness of Medicare electronic claiming arrangements, including an assessment of the extent to which claiming and processing efficiencies for the Government, health professionals and Medicare customers have been achieved.

The objective of this audit was to assess the effectiveness of controls being implemented and/or developed by the National Disability Insurance Agency (NDIA) to ensure National Disability Insurance Scheme (NDIS) access decisions are consistent with legislative and other requirements.

The objective of the audit was to assess the effectiveness to date of Defence’s procurement of infantry fighting vehicles under Land 400 Phase 3.

Records Management is targeted at all Australian Government officials. It also benefits those in information management roles.

The objective of the audit was to examine whether selected entities implemented agreed ANAO performance audit, the Joint Committee of Public Accounts and Audit, and other parliamentary committee recommendations.

The objective of this report was to provide the Auditor-General’s independent assurance over the status of the selected major projects. The status of the selected major projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.

The audit assessed whether the Streamlining Government Grants Administration Program improved the effective and efficient delivery of grants administration.

The audit objective was to assess whether the Department of Immigration and Border Protection adopted sound contract management practices for the delivery of garrison support and welfare services for offshore processing centres in Nauru and Manus Island.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2017. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2017.

The objective of this audit was to assess the effectiveness of the National Disability Insurance Agency’s (NDIA’s) management of complaints.

The objective of this audit was to assess the extent to which the Department of Agriculture and Water Resources (Agriculture) has addressed the recommendations from ANAO Audit Report No. 46 of 2011–12, Administration of the Northern Australia Quarantine Strategy (NAQS).

The objective of this audit was to assess the effectiveness of the management of cyber security risks by three government business enterprises or corporate Commonwealth entities. The entities selected for audit are ASC Pty Ltd, the Australian Postal Corporation and the Reserve Bank of Australia.

The Auditor-General responded on 11 December 2020 to correspondence from the Hon Richard Marles MP dated 16 November 2020, requesting that the Auditor-General conduct an investigation to examine the Future Submarine and Future Frigate programs. 

The Auditor-General provided a follow-up response to Mr Marles on 19 March 2021. 

The Auditor-General responded on Thursday 27 February 2020 to correspondence from Mr Andrew Giles MP dated 4 February 2020, requesting that the Auditor-General undertake a performance audit of the Urban Congestion Fund. The fund is administered by the Department of Infrastructure, Transport, Regional Development and Communications. The Auditor-General provided follow-up responses to Mr Giles MP on 24 July 2020 and 19 August 2020. 

The audit objective was to assess the effectiveness of the management of underperformance in the Australian Public Service (APS) and identify opportunities for improvement.

The audit objective was to assess the effectiveness of Health's implementation of the Diagnostic Imaging Review Reform Package, some three years into the five year reform period.

The objective of this audit was to examine the extent to which the Department of Infrastructure and Regional Development, now the Department of Home Affairs (the Department) has implemented the recommendations made by the ANAO in Audit Report #5 2016–17, Passenger Security Screening at Domestic Airports.

The audit objective was to assess the design and implementation of the Safer Local Roads and Infrastructure Program (SLRIP).

The objective of the audit was to assess the effectiveness of Defence’s design and implementation of the Base Services contracts.

The objective of this audit was to assess the effectiveness of the Department of Education and Training’s design and implementation of the Vocational Education and Training (VET) Student Loans program.

The objective of this audit was to assess the effectiveness of Defence’s administration of allowances and entitlements paid to its Australian Public Service (APS) employees.

The audit examined whether the Department of Home Affairs implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.

The objective of the audit was to assess the effectiveness of the Australian Competition and Consumer Commission in managing compliance with fair trading obligations.

The objective of this audit was to assess the effectiveness of the Department of Education, Skills and Employment’s arrangements in administering wage subsidies linked to employment programs.

The audit objective was to assess the effectiveness of the Department of Human Services' administration of the Financial Information Service.

The audit objective was to assess the effectiveness of the Australian Taxation Office's processes for estimating and monitoring the costs, savings and benefits associated with the Reinventing the ATO program.

The speech delivered by the Acting Deputy Auditor-General and the presentations by ANAO speakers at the Financial and Performance Reporting Forum held on Friday 29 November 2024 are now available.

If you would like a copy of the video recording please contact External.Relations@anao.gov.au

The audit objective was to assess the effectiveness of the Department of Infrastructure and Regional Development's regulation of passenger security screening at Australian domestic airports.

The audit objective is to assess the effectiveness of the Department of Defence's management of the Mulwala Redevelopment Project.

The objective of the audit was to assess the effectiveness of the Australian Customs and Border Protection Service's management of the Cape Class patrol boat program.

The objective of this audit was to assess key aspects of the establishment and administration of HIP by DEWHA as well as the transition of the program to DCCEE. All phases of the program were examined with particular emphasis for Phase 2 being given to:

• program design and implementation;
• registration and training of installers;
• payment of rebates; and
• the compliance strategy underpinning the program.

Grant Hehir, Auditor-General for Australia, attended the XXIII Commonwealth Auditors-General Conference in New Delhi, India, and presented a keynote speech on 22 March 2017 titled Environmental Audit: A Commonwealth Perspective.

Audit Practice: Auditing Regulatory Activities is intended for senior management and those responsible for managing internal audit within Australian Government entities that have a regulatory function.

The objective of this audit was to assess whether the design and implementation of the Australian Apprenticeships Incentive System by the Department of Employment and Workplace Relations is effective.

The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.

The objective of the audit was to assess whether the award of funding under the Regional Jobs and Investment Packages program was informed by appropriate departmental advice and that processes complied with the grants administration framework.

The Auditor-General responded on 29 March 2019 to the follow-up correspondence from the Hon. Mark Dreyfus QC MP dated 26 March 2019. Mr Dreyfus requested that the Auditor-General extend his investigation to look at the conduct of a range of parties in relation to the announcement of grants. This is in addition to the request to investigate the conduct of a range of parties in relation to the announcement of the grant to the Yankalilla Bowling Club, which was the subject of the original correspondence dated 24 February 2019. 

The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected Major Projects. The status of the selected Major Projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.

The audit objective was to assess the effectiveness of the design and implementation of round two of the National Stronger Regions Fund.

The audit objective was to assess the effectiveness and efficiency of the management of threatened species and ecological communities under the Environment Protection and Biodiversity Conservation Act 1999.

The ANAO was invited to prepare a paper for an international conference on the role of supreme audit Institutions in combatting corruption for the advancement of transparency, public integrity, and good governance. The international conference formed part of the celebrations for the 30th anniversary of the establishment of the State Audit Office of Viet Nam and was held from 8-12 July 2024,

The audit objective was to assess the effectiveness of the Department of Health’s records management arrangements, including Health’s progress in transitioning to digital records management.

The objective of the audit was to examine whether strategic water procurements by the Department of Agriculture, Water and the Environment were conducted consistent with government policy, were supported by appropriate program design, were planned and executed appropriately, and achieved value for money.

The objective of this audit was to examine the effectiveness of DAFF’s administration of the Digital Services to Take Farmers to Markets (TFTM) program.

The audit objective was to assess whether Defence is effectively controlling the use of Commonwealth credit cards for official purposes in accordance with legislative and policy requirements.

The audit assessed the effectiveness of the rural research and development corporations’ management of probity.

The objective of this audit was to assess whether the Australian Bureau of Statistics (ABS) is effectively preparing for the 2021 Census.

This report complements the interim phase report published in June 2014 (Audit Report No.44 2013–14), and provides a summary of the final audit results of the audits of the financial statements of 251 Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The Australian National Audit Office (ANAO) is hosting the 21st Pacific Association of Supreme Audit Institutions (PASAI) Congress 28–30 August 2018.

The objective of this audit was to assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).

The objective of the audit was to assess the Department of Agriculture and Water Resources' establishment and administration of the Farm Finance and Drought Concessional Loans programs.

The objective of the audit was to assess whether effective arrangements have been established by Finance to achieve value for money outcomes for Commonwealth leased office property.

An Audit Committee Chairs Forum was held on Friday 6 December 2024. The text on this page is the communique from the forum.

The objective of the audit was to assess the effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.

The objective of this audit was to examine whether the Department of Finance (Finance) has implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

The objective of this audit was to assess whether the Australian War Memorial is effectively managing the development project.

The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.

The objective of this audit was to assess the effectiveness of the Australian Maritime Safety Authority’s (AMSA) management of the Aids to Navigation maintenance procurement.

The objective of this audit was to examine the efficiency of the Australian Transport Safety Bureau’s (ATSB’s) investigation of transport accidents and safety occurrences.

The objective of this audit was to assess the effectiveness of the Australian Criminal Intelligence Commission’s administration of the Biometric Identification Service project.

This edition of Audit Insights summarises key messages for all Australian government entities from a series of Australian National Audit Office (ANAO) performance audits that have examined service delivery through other entities. It discusses the importance of establishing appropriate service delivery governance arrangements between entities, understanding risk tolerances and managing service delivery risks, and establishing performance monitoring and measurement arrangements.

The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives. 

The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected major projects. The status of the selected major projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.

Governance of Data is targeted at Australian Government officials in information governance roles and those who use data to achieve organisational objectives.

This edition of Audit Insights summarises key messages for all Australian Government entities from a series of recent Australian National Audit Office (ANAO) performance audits assessing the planning and implementation of regulation activities. It discusses the importance of using available data and intelligence information to develop and execute risk-based regulatory activities targeted in proportion to the impacts of non-compliance.

The Auditor-General voluntarily discloses official expenses and they are updated here every six months. You can subscribe to be notified when the expenses are updated.

The audit objective was to assess whether the Department of the Prime Minister and Cabinet has effectively established and implemented the Indigenous Advancement Strategy to achieve the outcomes desired by government.

Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.

The objective of the audit was to assess the effectiveness of the design and administration of the VET FEE-HELP scheme.

The objective of this audit is to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts effectively managed the approval and administration of the Australian Government’s $2.2 billion funding commitment towards Suburban Rail Loop East.

The objective of the audit was to assess the Moorebank Intermodal Company’s achievement of value for money and management of probity in its operations and procurement activities.

The objective of this audit was to assess the extent to which entities’ establishment and use of ICT related procurement panels and arrangements supported the achievement of value for money outcomes.

The objective of this audit was to assess the effectiveness of the evaluation of selected Australian Government pilot programs.

The Auditor-General responded on 27 June 2017 to correspondence from Mr Andrew Wilkie MP dated 26 May 2017, requesting that the Auditor-General conduct an audit of Centrelink's automated debt recovery programs.

The Auditor-General responded on 6 February 2025 to correspondence from Dr Anne Webster MP dated 17 January 2025, requesting that the Auditor-General conduct an investigation to examine whether the Australian Government's Housing Support Program granted funds in accordance with stated criteria. 

This report complements the interim phase report published in June 2015, and provides a summary of the final audit results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of 253 Australian Government entities.

The acting Auditor-General responded on 24 September 2024 to correspondence from Senator the Hon Richard Colbeck dated 27 August 2024, requesting that the Auditor-General conduct an investigation to examine the COVID-19 Vaccine Claims Scheme.

The Auditor-General responded on 28 February 2026 to correspondence from Senator Dean Smith dated 9 February 2026, requesting that the Auditor-General conduct an investigation to examine the Cheaper Home Batteries Program.

The Auditor-General responded on 14 December 2016, and followed-up on 19 July 2017, to correspondence from Senator Kakoschke-Moore on 14 November 2016 requesting that the Auditor-General conduct an audit of the National Affordable Housing Agreement (NAHA).

The Auditor-General responded on 10 March 2022 to correspondence from Senator the Hon Eric Abetz dated 9 February 2022, requesting that the Auditor-General conduct an investigation to examine the planned relocation of the University of Tasmania. 

The acting Auditor-General responded on 14 August 2024 to correspondence from Senator David Shoebridge dated 26 July 2024, requesting that the Auditor-General conduct an investigation to the use of public funds allocated towards the OneSchool Global schools.

The Auditor-General responded on 12 August 2020 to correspondence from Senator Rachel Siewert dated 9 July 2020, requesting that the Auditor-General examine the National COVID-19 Coordination Commission as part of the audit program of the Government’s COVID-19 response. 

The objective of this audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

The audit objective was to assess the effectiveness of the Department of Health’s and the Department of Human Services’ management and administration of the Child Dental Benefits Schedule.

The Auditor-General received correspondence from Ms Rebekha Sharkie MP dated 3 April 2023, requesting that the Auditor-General conduct an investigation to examine the Community Batteries for Household Solar Program. The Auditor-General responded to the correspondence on 23 May 2023.

The Auditor-General responded on 5 January 2021 to correspondence from Ms Kristy McBain MP dated 14 December 2020, requesting that the Auditor-General review the governance and outcomes of a 2019 tender process seeking leased office accommodation for the Department of Defence. 

The objective of this audit was to examine the effectiveness of the Department of Defence’s development and implementation of Australia’s approach to providing military assistance to the Government of Ukraine.

The objective of this audit was to examine whether value for money is being delivered by the Australian Rail Track Corporation’s (ARTC’s) management of the Inland Rail pre‑construction program.

The objective of the audit was to assess the effectiveness of the implementation of procurement reforms by the DTA and Finance following on from Auditor-General Report No.5 2022–23 Digital Transformation Agency’s Procurement of ICT-related services.

The audit examined whether COVID-19 procurements to increase the National Medical Stockpile (NMS) were consistent with the proper use and management of public resources and whether COVID-19 deployments of the NMS were effective.

The Auditor-General responded on 31 August 2020 to correspondence from Mr Stephen Jones MP dated 5 August 2020, requesting that the Auditor-General review the integrity and performance of the Government’s early release scheme for superannuation, as established through the Coronavirus Economic Response Omnibus Package Act 2020. 

The Auditor-General responded on 27 October 2025 to correspondence from Senator Andrew Bragg dated 10 October 2025, requesting that the Auditor-General undertake a performance audit into the Housing Australia Future Fund availability payments.

The Auditor-General responded on 21 March 2025 to correspondence from Ms Kylea Tink MP dated 28 February 2025, requesting that the Auditor-General conduct an investigation to examine the defence export permit approvals process.

The Auditor-General responded on 20 December 2024 to correspondence from the Hon Dr Anne Aly MP dated 26 November 2024, requesting that the Auditor-General conduct an investigation to examine the administrative arrangements of the Inclusion Support Program (ISP).

The Auditor-General Act 1997 establishes the mandate for the Auditor General to undertake financial statement audits of all Commonwealth entities including those of government agencies, statutory authorities and government business enterprises.

Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.

Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.

The Auditor-General has responded on 3 July 2020 to correspondence from the Hon Brendan O'Connor MP dated 11 June 2020, requesting that the Auditor-General consider an audit of the operation of the Small and Medium Enterprises (SME) Export Hubs program. The SME Export Hubs program is administered by the Department of Industry, Science, Energy and Resources. 

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

The Auditor-General responded on 19 November 2021 to correspondence from Ms Alicia Payne MP dated 5 November 2021, requesting that the Auditor-General clarify some points of concern about the potential audit of the Australian War Memorial expansion (Management of the Australian War Memorial's development project).

The Auditor-General responded on 10 September 2021 to correspondence from Mr Adam Bandt MP dated 25 August 2021, requesting that the Auditor-General conduct an investigation into the management of the Beetaloo Cooperative Drilling Program. 

The Auditor-General responded on 2 August 2021 to correspondence from the Hon Catherine King MP and Mr Andrew Giles MP dated 7 July 2021, requesting an audit into the entirety of the Morrison Government's $4.8 billion Urban Congestion Fund.